... Emerald Group Publishing Limited 2010 United States of America Legislation Financial reporting Financial management Investors The market reaction to either pro forma (PF) earnings or GAAP earnings depends, in part, on the way information is processed by market participants. Fama...

... common approaches used to compute discretionary accruals and have become familiar proxies for earnings management (Myers et al., 2003). © Emerald Group Publishing Limited 2009 United States of America Legislation Auditor's fees Auditing Earnings This study examines...

... of America Legislation In response to the corporate scandals that came to light in the early 2000s, the USA Congress passed the Sarbanes‐Oxley Act (hereafter referred to as SOX) on June 24, 2002, and President Bush signed it into law on July 20 of the same year. When signing the Act, the President...

... help companies and the Public Company Accounting Oversight Board and the Securities and Exchange Commission in their efforts to improve the effectiveness and the efficiency of the current SOX 404 process. Audit committees United States of America Legislation Auditing standards The primary...